Income tax cuts due for Senate vote

Malcolm Turnbull's personal income tax plan will go to the Senate on Monday despite not having full support from Labor.

The federal government's seven-year, multi-phased plan brings in tax cuts for the coming financial year, as well as abolishing an entire tax bracket in 2024.

Labor supports the new low and middle-income tax offset worth up to $530 for individuals that will start from July 1, as will an increase in the upper threshold for the 32.5 per cent marginal tax rate from $87,000 to $90,000.

But it says getting rid of the tax bracket two elections away is a step too far.

"Mr Turnbull is trying to hold hostage a tax rise for ten million people this year so he can give thousands of thousands of dollars to other people in seven years' time," Opposition Leader Bill Shorten told reporters in Latrobe, Tasmania on Sunday.

Finance Minister Mathias Cormann has called on the Senate to pass both the income tax cuts, as well as the outstanding company tax cuts, which are scheduled to be put to test in the second week of sittings.

The company tax cut stalled in the Senate just before Easter, but the coalition is only a few votes from getting the support it needs.

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Senator Cormann warns if business taxes in Australia are kept high when countries around the world are substantially lowering theirs, it will make it harder for businesses to expand, and hire more people.

"Which means we will end up with fewer jobs and higher unemployment and lower wages," he told reporters in Canberra.

Upper house proceedings will kick-off with Labor's David Smith being sworn in as an ACT senator, replacing Katy Gallagher who fell foul of the dual-citizen debacle earlier this year.

Leader of the opposition in the Senate Penny Wong said it would be a big occasion for Mr Smith and his family.

However, she and Mr Shorten want Ms Gallagher back in the Senate come the next election.

"She is an important part of our Senate leadership team," Senator Wong said of the former ACT chief minister.

Laws making it illegal to send out text messages which appear to come from federal government bodies will also go to parliament this week.

The laws are being put in place to stop a repeat of the "Mediscare" campaign in 2016, where Labor sent messages that appeared to come from Medicare.

Senators will also examine the national redress scheme for survivors of institutional child sex abuse, which the government wants in place before July 1.

The government and opposition will use the lower house to press home their election messages ahead of the July 28 'Super Saturday' by-elections.